Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia

Research Article

Investigation of Excellent Performance for Basic Accounting Course: The Evidence of Non-Accounting Students

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  • @INPROCEEDINGS{10.4108/eai.22-7-2020.2307928,
        author={Nur Farahah Mohd Pauzi and Adriana  Shamsudin and Nurfarahin  Roslan and Mohd. Syazwan Karim and Khairiah  Ahmad},
        title={Investigation of Excellent Performance for Basic Accounting Course: The Evidence of Non-Accounting Students},
        proceedings={Proceedings of the 3rd International Conference on Economics, Business and Economic Education Science, ICE-BEES 2020, 22-23 July 2020, Semarang, Indonesia},
        publisher={EAI},
        proceedings_a={ICE-BEES},
        year={2021},
        month={5},
        keywords={accounting course accounting background non-accounting students performance prior accounting knowledge},
        doi={10.4108/eai.22-7-2020.2307928}
    }
    
  • Nur Farahah Mohd Pauzi
    Adriana Shamsudin
    Nurfarahin Roslan
    Mohd. Syazwan Karim
    Khairiah Ahmad
    Year: 2021
    Investigation of Excellent Performance for Basic Accounting Course: The Evidence of Non-Accounting Students
    ICE-BEES
    EAI
    DOI: 10.4108/eai.22-7-2020.2307928
Nur Farahah Mohd Pauzi1,*, Adriana Shamsudin1, Nurfarahin Roslan1, Mohd. Syazwan Karim1, Khairiah Ahmad1
  • 1: Universiti Teknologi MARA, Malaysia
*Contact email: nur.pauzi@gmail.com

Abstract

Nowadays, graduates should focus more on entrepreneurship rather than being employed due to the rise of unemployment rate in Malaysia. Accounting literacy is a key role in the success of being an entrepreneur. However, non-accounting students believed that accounting subject as irrelevant to their discipline and difficult to grasp due to its technical and complex process. This perception has consequently led to a high failure rate of accounting subject among non-accounting students. On the other hand, most of the non-accounting students in Universiti Teknologi MARA Jasin Campus had performed very well in the accounting subject. The characteristics of students such as their past experiences and their approaches to learning may influence the academic performance in the basic accounting course. Hence, this study examines the factors that contribute to the student’s excellence performance for the basic accounting course. 524 students from two faculties responded to the questionnaire distributed. Findings of this study revealed that, those students with prior accounting knowledge performed better and have a high success rate in the basic accounting course. Besides, basic understanding in the financial statements components significantly affect the performance of non-accounting students. These results indicate that prior accounting knowledge really helps students to excel in accounting courses which are necessary to prepare them as an entrepreneur after they have graduated.